Noticias

Propuesta de nueva definición de residencia en Reino Unido

UK Government proposed to introduce a statutory definition of residence (the Statutory Residence Test known as SRT) and end the concept of “ordinarily resident” and “not ordinarily resident”.

According to the draft guidance published by the HMRC you will be resident in the UK for a tax year if you meet the “automatic residence test” or the “sufficient ties test”.

You will meet the automatic residence test in a tax year if you meet any of the “automatic UK tests” and you do not meet any of the “automatic overseas tests”.

Automatic overseas tests

You are non-resident for a tax year if a) you were resident in the UK for one or more of the three preceding tax years and you spend fewer than 16 days in the UK in the tax year or b) if you were resident in the UK for none of the three tax years preceding the tax year, and you spend fewer than 46 days in the UK or c) if you work full-time overseas spending fewer than 91 days in the UK and the number of days in the tax year on which you work for more than three hours in the UK is fewer than 31.

Automatic UK tests

You are automatically resident in the UK for a tax year if a) you spend 183 days or more in the UK or b) if you have a home in the UK for more than 90 days and you are present in that UK home on at least 30 separate days, while there is a period of 91 consecutive days when you have no home overseas or have one or more homes overseas in none of which you are present for more than 30 days or c) you work full-time in the UK for 365 days with no significant break from UK.

Sufficient ties test

If you do not meet any of the automatic tests you should use the ties test to help you decide your UK residence status for a tax year. This test examines your ties in relation to family, accommodation, work, number of days spent in the UK or whether you spend more time in the UK than elsewhere, applying rules to determine whether those ties are sufficient for you to be considered UK resident for tax purposes